Booth v. City of New York

This is a motion by the defendants, the City of New York, its Comptroller and its Treasurer, under rules 112, 113 and 114 of the Buies of Civil Practice to dismiss an action brought by a certified shorthand reporter, an official stenographer of this court, on behalf of himself and others similarly situated.

The action seeks a declaratory judgment that plaintiff and those similarly situated are engaged solely in the performance of personal services for compensation and that they are not *153subject to a sales tax upon the fees charged by them for services performed in the transcription of…